Excessive RBL determination upheld for superannuation pension

In AAT Case [2007] AATA 1732, Re Kerr and FCT the AAT held that a taxpayer was not entitled to a 15 per cent pension tax offset in respect of a non-complying superannuation pension as he did not qualify for the higher pension RBL. The taxpayer argued that the Commissioner should exercise his discretion to find 'special circumstances' under s 140ZB of the ITAA 1936 as he had allegedly relied on incorrect advice from a financial planner to the effect that more than 50 per cent of his various benefits were in the form of a complying pension.